Adaletey, Jennifer E.

Internal Revenue Mobilization under Fiscal Decentralization: Balancing Efficiency, Accountability and Development Outcomes in Ghana’s Local Governments

Adaletey, Jennifer E., Zotorvie, Justice T., Kudo, Matthew B. & Achiyaale, Raymond A · Journal of Economics, Management and Trade · 2026

Aims: This study examines internal revenue mobilisation within Ghana’s fiscal decentralisation framework, with a specific focus on how Efficient Revenue Mobilisation Strategies (ERMS) and Other Revenue Efficient Options (OREO) influence development outcomes in local government. U...

Open access Research Article 10.9734/jemt/2026/v32i11383

Strengthening Domestic Revenue Mobilisation Beyond Aid: The Willingness of Informal Sector to Pay Taxes in Ghana

Adaletey, Jennifer E., Zotorvie, Justice S. T., Kudo, Mathew B & Achiyaale, Raymond A · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study examines the willingness of informal sector workers in Ghana to pay taxes within the context of the Ghana Beyond Aid (GBA) agenda. It further assesses how interpretations of the GBA policy, perceptions of tax fairness, and tax education influence tax compliance b...

Open access Research Article 10.9734/ajeba/2025/v25i122103